Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1757

Introduced

2/7/22

Refer

2/8/22

Caption

Ad valorem tax; requiring certain tax form for manufactured homes. Effective date.

Impact

The bill significantly influences the taxation process of manufactured homes by detailing the responsibilities of county assessors in tracking and assessing such properties. It seeks to ensure that any manufactured home is properly recorded and taxed, thereby closing loopholes that might have allowed unregistered homes to evade taxation. Additionally, it aims to streamline the process by requiring owners of manufactured homes to provide proof of registration and tax payment upon demand from assessors.

Summary

Senate Bill 1757 introduces changes to the ad valorem tax code concerning the listing and assessment of manufactured homes in Oklahoma. The bill mandates that county assessors are required to assess any manufactured home that is not registered or listed for ad valorem taxation. This includes placing the home on tax rolls for up to three prior assessment years, regardless of whether the home was present in the county on January 1 of the respective year. The approach is meant to improve tax compliance and ensure more accurate property tax records.

Contention

A notable contention surrounding SB 1757 includes how the bill addresses the assessment of manufactured homes that have been removed from real property. It imposes penalties on owners who refuse to comply with proof of registration or tax payment, marking it as a misdemeanor offense. Critics may argue that this could place an undue burden on homeowners, especially if they are unable to provide the necessary documentation in a timely manner or if there are administrative challenges in the assessment process.

Companion Bills

No companion bills found.

Previously Filed As

OK HB3287

Revenue and taxation; ad valorem taxation; manufactured homes; listing; effective date.

OK HB2172

Revenue and taxation; ad valorem; manufacturing exemption; effective date.

OK SB823

Ad valorem tax; increasing homestead exemption; expanding homestead eligibility. Effective date.

OK SB906

Ad valorem tax; providing for depreciation of certain inventory. Effective date.

OK HB2775

Revenue and taxation; ad valorem tax; definitions; effective date.

OK HB2777

Revenue and taxation; ad valorem taxation; wind power; valuation; effective date.

OK SB192

Ad Valorem Tax Code; removing requirement certain farm products be assessed and valued as of certain date. Effective date.

OK SB930

Ad valorem tax; excluding certain hospitals from exemption. Effective date.

OK HB3816

Revenue and taxation; ad valorem taxation; additional homestead exemption; fair cash value limitation; effective date.

OK SB577

Ad valorem tax; requiring submission of certain information for eligibility of certain exemption; requiring the Oklahoma Tax Commission to share information with the Incentive Evaluation Commission. Effective date.

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